E-Jurnal Akuntansi TSM
Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM

PENGARUH MODAL INTELEKTUAL, STRUKTUR MODAL, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN

Wulan Aisyah Indirawati (Trisakti School of Management)
Widyawati Lekok (Trisakti School of Management)



Article Info

Publish Date
30 Jun 2026

Abstract

The purpose of this research is to find empirical evidence related to the factors that influence the value of the company. This research will examine whether the variables of intellectual capital, managerial ownership, capital structure, audit committee, asset structure, and current ratio have an impact on the value of the company. Purposive sampling technique is the sampling method used in this study and uses the multiple regression method as a method for analyzing data. The data obtained comes from the financial statement of public manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The sample used in this study was 80 companies with a total of 240 data that met the research criteria. The research results show that intellectual capital, capital structure, and the current ratio have an impact on company value, while other independent variables such as managerial ownership, audit committee, and asset structure do not affect company value. The research results show that intellectual capital, capital structure, and the current ratio have an impact on company value, while other independent variables such as managerial ownership, audit committee, and asset structure do not affect company value.

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Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...